Taxation Administration Amendment Regulations 2002
I, the Governor in and over the State of Tasmania and its Dependencies in the Commonwealth of Australia, acting with the advice of the Executive Council, make the following regulations under the Taxation Administration Act 1997 .
4 March 2002G. S. M. Green
Governor
By His Excellency's Command,
David Crean
Treasurer
These regulations may be cited as the Taxation Administration Amendment Regulations 2002 .
These regulations take effect on the day on which their making is notified in the Gazette.
In these regulations, the Taxation Administration Regulations 2000 are referred to as the Principal Regulations.
4. Regulation 5 inserted
After regulation 4 of the Principal Regulations , the following regulation is inserted:5. Savings and transitional provision
If a person has overpaid duty as referred to in section 79 of the Stamp Duties Act 1931 and has not applied for a refund under that Act before 1 July 2001 –(a) the person may apply under section 28 of the Act for a refund of the excess paid as if the Stamp Duties Act 1931 were a taxation law; and(b) Part 4 of the Act applies.
Displayed and numbered in accordance with the Rules Publication Act 1953.
Notified in the Gazette on 13 March 2002
These regulations are administered in the Department of Treasury and Finance.
EXPLANATORY NOTE
(This note is not part of the regulation)
These regulations amend the Taxation Administration Regulations 2000 by providing that overpayments of duty under the Stamp Duties Act 1931 may be refunded under the Taxation Administration Act 1997 as if the Stamp Duties Act 1931 were a taxation law for the purpose of the Taxation Administration Act 1997 .